<ARTICLE> 5 <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> SEP-30-1997 <CASH> 2,100 <SECURITIES> 4,502 <RECEIVABLES> 24,161 <ALLOWANCES> 2,013 <INVENTORY> 0 <CURRENT-ASSETS> 31,704 <PP&E> 3,369 <DEPRECIATION> 0 <TOTAL-ASSETS> 95,888 <CURRENT-LIABILITIES> 22,759 <BONDS> 35,588 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 72 <OTHER-SE> 35,046 <TOTAL-LIABILITY-AND-EQUITY> 95,888 <SALES> 118,052 <TOTAL-REVENUES> 118,052 <CGS> 81,799 <TOTAL-COSTS> 104,424 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 2,010 <INCOME-PRETAX> 13,223 <INCOME-TAX> 5,352 <INCOME-CONTINUING> 7,871 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 7,871 <EPS-PRIMARY> 1.13 <EPS-DILUTED> 1.06